External audit

The landscape for external audit of local government and its services has recently changed, and this section outlines the latest developments in the areas listed below.

In this section:

Statutory arrangements for audit

The Local Audit and Accountability Act 2014 sets out the framework for audit of local authorities. It replaces the provisions of the Audit Commission Act 1998 following the closure of the Audit Commission.

Transitional arrangements

The closure of the Audit Commission on 31 March 2015 heralded the start of the process of devolving the responsibility for making external audit appointments to all local public bodies.

Audit fees 2018/19

Public Sector Audit Appointments (PSAA) has published its scale of fees for 2018/19.